Articles
FENOMENA AKUNTABILITAS PERPAJAKAN PADA JAMAN BALI KUNO: SUATU STUDI INTERPRETIF
Budiasih, I Gusti Ayu Nyoman
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Abstrak: Fenomena Akuntabilitas Perpajakan Pada Jaman Bali Kuno: Suatu Studi Interpretif. Riset ini bertujuan untuk menginterpretasikan fenomena akuntabilitas perpajakan pada jaman Bali kuno (IX-XV Masehi). Melalui studi interpretif dengan metode etnoarkeologi penggabungan data arkeologi dan etnografi, fenomena akuntabilitas perpajakan masa itu dapat ditelusuri. Berdasarkan hasil interpretasi, akuntabilitas pajak masa itu di mana masyarakat dipungut pajak oleh kerajaan melalui pemungut pajak (Sang mangnalila drbya haji) sesuai aturan berlaku. Daerah tertentu (swatantra) dibebaskan pembayaran pajaknya (disebut sima) karena sesuatu hal. Pajak ârotting banyuâ bagi orang yang melakukan irigasi (subak) ditentukan sebesar 1 masaka. Pencatatan berbagai jenis pajak yang ditetapkan kerajaan hingga pelaporan dan pertanggung jawaban oleh bendahara kerajaan pada Raja telah dilakukan.Abstract: Accountability phenomenon Taxation In Bali Ancient Times: An interpretive study.The aim of this research to interpret the phenomenon of taxation accountability at the time of ancient Bali (IX-XV AD). Through of interpretive study with Ethnoarchaeology method archaeological and ethnographic data integration, the phenomenon of taxation accountability that time can be traced. Based on the interpretation of the results, the accountability of the tax period in which the tax levied by the royal society through the tax collector (Sang mangnalila drbya haji) according to the rules applicable. Certain regions (swatantra) released his tax payments (called sima) for any reason. Tax "rotting banyu" for people who do the processing of irrigation (Subak) is set at 1 masaka. Recording various types of tax of the kingdom to the reporting and accountability by the royal treasurer to King had done.
INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY PENGARUHNYA PADA PROFITABILITAS PERBANKAN
Budiasih, I Gusti Ayu Nyoman
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Jurnal Dinamika Akuntansi
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DOI: 10.15294/jda.v7i1.4041
Penelitian ini bertujuan menguji secara empiris pengaruh Intellectual Capital dan Corporate Social Responsibilty pada Profitabilitas sektor Perbankan. Sampel penelitian yaitu seluruh bank di Bursa Efek Indonesia yang terdaftar periode 2011-2013 dengan metode purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Metode pengumpulan datanya menggunakan metode dokumentasi. Hasil penelitian ini menunjukkan intellectual capital berpengaruh positif pada Profitabilitas. Disisi lain Corporate Social Responsibilty tidak berpengaruh pada Profitabilitas. This study aims to determine the effect of intellectual capital and Corporate Social Responsibility on profitability on Banks sector. Samples were banks listed from 2011-2013 periods employing purposive sampling method. The analysis technique used was multiple linear regressions. The technique of data collections was documentation. The results of this study demonstrate intellectual capital had positive effect on profitability. On the other hand, Corporate Social Responsibility had no effect on profitability.Â
Intellectual Capital dan Corporate Social Responsibility Pengaruhnya pada Profitabilitas Perbankan
Budiasih, I Gusti Ayu Nyoman
Jurnal Dinamika Akuntansi Vol 7, No 1 (2015): March 2015
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
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DOI: 10.15294/jda.v7i1.4041
Penelitian ini bertujuan menguji secara empiris pengaruh Intellectual Capital dan Corporate Social Responsibilty pada Profitabilitas sektor Perbankan. Sampel penelitian yaitu seluruh bank di Bursa Efek Indonesia yang terdaftar periode 2011-2013 dengan metode purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Metode pengumpulan datanya menggunakan metode dokumentasi. Hasil penelitian ini menunjukkan intellectual capital berpengaruh positif pada Profitabilitas. Disisi lain Corporate Social Responsibilty tidak berpengaruh pada Profitabilitas. This study aims to determine the effect of intellectual capital and Corporate Social Responsibility on profitability on Banks sector. Samples were banks listed from 2011-2013 periods employing purposive sampling method. The analysis technique used was multiple linear regressions. The technique of data collections was documentation. The results of this study demonstrate intellectual capital had positive effect on profitability. On the other hand, Corporate Social Responsibility had no effect on profitability.Â
CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN
Budiasih, I Gusti Ayu Nyoman;
Saputri, P. Dwi Aprisia
KINERJA Vol 18, No 2 (2014): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta
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DOI: 10.24002/kinerja.v18i2.527
This study aims to determine the effect of corporate governance consisting of independent board, audit committee, managerial ownership and institutional ownership, and financial distress on speed publication offinancial statements. This study uses data on manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The samples in this study use a non-probability sampling with purposive sampling aproach. Thenumber of observations in this study is 102 samples of the study. The data analysis technique used is multiple linear regression analysis. Based on the analysis it is concluded that the independent board, audit committee,institutional ownership, and financial distress has no effect on the speed of publication of financial statements. While the managerial ownership gives a positive effect on the speed of publication of financial statements.Keywords: corporate governance, financial distress, publication speed,managerial ownership
KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT
Budiasih, I Gusti Ayu Nyoman;
Budiartha, Ketut
Jurnal Ilmiah Akuntansi Vol 2, No 1 (2017): Volume 2, Nomor 1, Tahun 2017
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jia.v2i1.9670
ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality
BURNOUT PADA KONSULTAN PAJAK PROVINSI BALI
Budiartha, Ketut;
Budiasih, I Gusti Ayu Nyoman;
Darsana, Ida Bagus
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar
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The type of stress that affects negative or dysfunctional (distress) on performance is called burÂnout. Role stressors as the cause of stress due to the role of role conflict, role ambiguity, and role overloads are factors that can affect burnout. This study aims to provide empirical evidence and discuss about the influence of role conflict, role ambiguity, and role overloads on burnoÂut experienced by tax consultants. Role theory is used as the main theory that learned about the behavior in accordance with the position performed in the work environment and society. Population in this research is all tax consultants who work at Tax Consultant Office in Bali ProÂvince which have license of practice according to IKPI Directory year 2015. The research sample is determined by choosing purposive sampling method. The measurement instrument used in this research is questionnaire. Multiple linear regression analysis is a data analysis technique used in this study. The results showed tax consultants who experienced a burnout due to tax consultants experience role conflict, role ambiguity, and role overload in running the profession.
STRUKTUR KEPEMILIKAN DAN CHARTER VALUE SEBAGAI PEMODERASI PENGARUH CAPITAL REQUIREMENT PADA PENGAMBILAN RISIKO BANK
I Gusti Ayu Nyoman Budiasih
Jurnal Keuangan dan Perbankan Vol 20, No 3 (2016): September 2016
Publisher : University of Merdeka Malang
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DOI: 10.26905/jkdp.v20i3.288
Tujuan riset ini adalah memperoleh bukti empiris mengenai pengaruh capital requirement pada pengambilan risiko bank yang dimoderasi oleh struktur kepemilikan dan charter value. Penelitian dilakukan pada bank-bank komersial yang go public periode 2008-2014. Penyeleksian sampel menggunakan metode purposive sampling sehingga didapatkan sampel akhir sejumlah 22 bank. Pengujian hipotesis dilaksanakan dengan regresi linear berganda dan moderated regression analysis (MRA). Temuan penelitian menunjukkan bahwa capital requirement berpengaruh positif pada pengambilan risiko bank. Selain itu, struktur kepemilikan tidak mampu memoderasi pengaruh capital requirement pada pengambilan risiko bank. Hal yang sama juga ditemukan pada pengujian charter value dimana variabel ini tidak mampu memoderasi pengaruh capital requirement pada pengambilan risiko bank.
BURNOUT PADA KONSULTAN PAJAK PROVINSI BALI
Ketut Budiartha;
I Gusti Ayu Nyoman Budiasih;
Ida Bagus Darsana
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
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DOI: 10.36733/juara.v8i1.25
The type of stress that affects negative or dysfunctional (distress) on performance is called burnout. Role stressors as the cause of stress due to the role of role conflict, role ambiguity, and role overloads are factors that can affect burnout. This study aims to provide empirical evidence and discuss about the influence of role conflict, role ambiguity, and role overloads on burnout experienced by tax consultants. Role theory is used as the main theory that learned about the behavior in accordance with the position performed in the work environment and society. Population in this research is all tax consultants who work at Tax Consultant Office in Bali Province which have license of practice according to IKPI Directory year 2015. The research sample is determined by choosing purposive sampling method. The measurement instrument used in this research is questionnaire. Multiple linear regression analysis is a data analysis technique used in this study. The results showed tax consultants who experienced a burnout due to tax consultants experience role conflict, role ambiguity, and role overload in running the profession.
MENGUAK KONSEP HARGA DAN LABA DI BALIK TRANSAKSI BANTEN
Ni Ketut Suryani;
I Gusti Ayu Nyoman Budiasih;
I Putu Sudana;
I Gde Ary Wirajaya
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya
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DOI: 10.21776/ub.jamal.2021.12.2.21
Abstrak - Menguak Konsep Harga dan Laba di Balik Transaksi BantenTujuan Utama - Riset ini bertujuan untuk menguak konsep harga dan laba di balik budaya transaksi banten yang dilakukan oleh kelompok etnik keagamaan.Metode – Riset ini menggunakan etnografi sebagai metode. Pihak produsen dan konsumen banten menjadi informan pada penelitian ini.Temuan Utama - Konsep dasar Hindu yang dituangkan pada sloka bhagavad gita dijadikan dasar untuk menentukan harga banten. Laba bagi informan terkonsep sebagai “rasa” bahagia dan karma. Kebahagiaan karena setiap pihak telah menjalankan tugasnya serta terbebas dari karma yang mengikatnya.Implikasi Teori dan Kebijakan – Konsep bhagavad gita bisa dikombinasikan dengan teori penetapan harga jual produk secara konvensional agar lebih holistik. Konsep ini dapat digunakan oleh pengusaha yang memiliki jiwa spiritual Hindu saat membangun bisnis.Kebaruan Penelitian – Riset ini menjadi jembatan antara nilai spiritualitas dan materialitas dalam berbisnis, khususnya dalam perspektif agama Hindu. Abstract - Revealing the Concept of Price and Profit Behind “Banten” TransactionsMain Purpose - This research aims to uncover the concept of price and profit behind the culture of “banten” transactions by religious, ethnic groups.Method – This research uses ethnography as a method. The producers and consumers of “banten” became informants in this study.Main Findings - The basic Hindu concept, as outlined in the “bhagavad gita” verse, is used as the basis for determining the price of offerings. Profit for the informants is conceptualized as a "feel" of happiness and karma. Happiness has happened because each party has carried out their duties and is free from the karma that binds them.Theory and Practical Implications – The “bhagavad-gita” concept can be combined with conventional product pricing theory to make it more holistic. This concept can be used by entrepreneurs who have a Hindu spiritual soul when building a business.Novelty - This research is a bridge between the values of spirituality and materiality in doing business, especially in Hinduism.
MAKNA PENYUSUNAN TRAVELIFE SUSTAINABILITY REPORT
I Gusti Agung Ayu Uttami Vishnuputri;
I Putu Sudana;
I Gusti Ayu Nyoman Budiasih;
Ni Made Dwi Ratnadi
Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2019.04.10007
Abstrak: Makna Penyusunan Travelife Sustainability Report. Penelitian ini bertujuan untuk mengungkap makna yang melatari alasan manajemen Legian Beach Hotel secara sukarela mengungkapkan kinerja sustainability dengan Travelife Sustainability Report. Fenomenologi digunakan sebagai metode untuk menggali pemahaman pihak terkait. Temuan dalam riset ini mengindikasikan bahwa proses penyusunan Travelife Sustainability Report dilakukan untuk mencapai keinginan manajemen dalam mencapai keunggulan kompetitif. Keunggulan ini adalah kelangsungan usaha hotel dalam jangka panjang khususnya efisiensi biaya. Selain itu, penyusunan laporan juga dilakukan untuk meningkatkan citra positif perusahaan baik di lingkungan masyarakat maupun asosiasi. Abstract: The Meaning of Travelife Sustainability Report Compiler. This study aims to uncover the meaning behind the management of Legian Beach Hotel voluntarily disclosing sustainability performance with the Travelife Sustainability Report. Phenomenology is used as a method to explore the understanding of related parties. The findings in this research indicate that the process of compiling the report was conducted to achieve a competitive advantage. This advantage is the continuity of the business of the hotel, in the long run, especially cost efficiency. Also, the preparation of reports was also conducted to improve the positive image of the company both in the community and associations.